- In this guide
- 2026 SSS Contribution Rates
- Full SSS Contribution Bracket Table 2026
- SSS Contribution Calculator 2026
- Employed Members: Contribution Breakdown
- Self-Employed & Voluntary Members: Full 15%
- OFW Members: SSS Contribution Table 2026
- RA 11199: Legal Basis for the 15% Rate
- How to Pay SSS Contributions
- National ID for SSS Registration
- Frequently Asked Questions
SSS Contribution Table 2026: Complete Guide
📊 SSS Contribution Table 2026 — full bracket table, salary calculator, and step-by-step guide
In this guide
2026 SSS Contribution Rates
The SSS contribution rate for 2026 is 15% of the Monthly Salary Credit (MSC), as mandated under Republic Act No. 11199, the Social Security Act of 2018. This rate applies to all member categories — employed, self-employed, voluntary, and Overseas Filipino Workers (OFW).
Under the current structure, the 15% contribution is divided between the employee and employer for those in formal employment:
- Employee share: 5% of the Monthly Salary Credit
- Employer share: 10% of the Monthly Salary Credit
For self-employed and voluntary members, the full 15% is shouldered by the member. OFW members follow the same 15% rate, computed based on their declared Monthly Salary Credit.
Full SSS Contribution Bracket Table 2026
Below is the complete SSS contribution table 2026 for employed members, showing the breakdown between employer and employee shares. The same total applies to self-employed, voluntary, and OFW members, who shoulder the full 15%.
| MSC Range | Monthly Salary Credit | Total Contribution (15%) | Employer Share (10%) | Employee Share (5%) |
|---|---|---|---|---|
| ₱5,000 – ₱5,250 | ₱5,000 | ₱750.00 | ₱500.00 | ₱250.00 |
| ₱5,251 – ₱5,500 | ₱5,500 | ₱825.00 | ₱550.00 | ₱275.00 |
| ₱5,501 – ₱5,750 | ₱5,750 | ₱862.50 | ₱575.00 | ₱287.50 |
| ₱5,751 – ₱6,000 | ₱6,000 | ₱900.00 | ₱600.00 | ₱300.00 |
| ₱6,001 – ₱6,500 | ₱6,500 | ₱975.00 | ₱650.00 | ₱325.00 |
| ₱6,501 – ₱7,000 | ₱7,000 | ₱1,050.00 | ₱700.00 | ₱350.00 |
| ₱7,001 – ₱7,500 | ₱7,500 | ₱1,125.00 | ₱750.00 | ₱375.00 |
| ₱7,501 – ₱8,000 | ₱8,000 | ₱1,200.00 | ₱800.00 | ₱400.00 |
| ₱8,001 – ₱8,500 | ₱8,500 | ₱1,275.00 | ₱850.00 | ₱425.00 |
| ₱8,501 – ₱9,000 | ₱9,000 | ₱1,350.00 | ₱900.00 | ₱450.00 |
| ₱9,001 – ₱9,500 | ₱9,500 | ₱1,425.00 | ₱950.00 | ₱475.00 |
| ₱9,501 – ₱10,000 | ₱10,000 | ₱1,500.00 | ₱1,000.00 | ₱500.00 |
| ₱10,001 – ₱11,000 | ₱11,000 | ₱1,650.00 | ₱1,100.00 | ₱550.00 |
| ₱11,001 – ₱12,000 | ₱12,000 | ₱1,800.00 | ₱1,200.00 | ₱600.00 |
| ₱12,001 – ₱13,000 | ₱13,000 | ₱1,950.00 | ₱1,300.00 | ₱650.00 |
| ₱13,001 – ₱14,000 | ₱14,000 | ₱2,100.00 | ₱1,400.00 | ₱700.00 |
| ₱14,001 – ₱15,000 | ₱15,000 | ₱2,250.00 | ₱1,500.00 | ₱750.00 |
| ₱15,001 – ₱16,000 | ₱16,000 | ₱2,400.00 | ₱1,600.00 | ₱800.00 |
| ₱16,001 – ₱17,000 | ₱17,000 | ₱2,550.00 | ₱1,700.00 | ₱850.00 |
| ₱17,001 – ₱18,000 | ₱18,000 | ₱2,700.00 | ₱1,800.00 | ₱900.00 |
| ₱18,001 – ₱19,000 | ₱19,000 | ₱2,850.00 | ₱1,900.00 | ₱950.00 |
| ₱19,001 – ₱20,000 | ₱20,000 | ₱3,000.00 | ₱2,000.00 | ₱1,000.00 |
| ₱20,001 – ₱21,000 | ₱21,000 | ₱3,150.00 | ₱2,100.00 | ₱1,050.00 |
| ₱21,001 – ₱22,000 | ₱22,000 | ₱3,300.00 | ₱2,200.00 | ₱1,100.00 |
| ₱22,001 – ₱23,000 | ₱23,000 | ₱3,450.00 | ₱2,300.00 | ₱1,150.00 |
| ₱23,001 – ₱24,000 | ₱24,000 | ₱3,600.00 | ₱2,400.00 | ₱1,200.00 |
| ₱24,001 – ₱25,000 | ₱25,000 | ₱3,750.00 | ₱2,500.00 | ₱1,250.00 |
| ₱25,001 – ₱26,000 | ₱26,000 | ₱3,900.00 | ₱2,600.00 | ₱1,300.00 |
| ₱26,001 – ₱27,000 | ₱27,000 | ₱4,050.00 | ₱2,700.00 | ₱1,350.00 |
| ₱27,001 – ₱28,000 | ₱28,000 | ₱4,200.00 | ₱2,800.00 | ₱1,400.00 |
| ₱28,001 – ₱29,000 | ₱29,000 | ₱4,350.00 | ₱2,900.00 | ₱1,450.00 |
| ₱29,001 – ₱35,000 | ₱35,000 | ₱5,250.00 | ₱3,500.00 | ₱1,750.00 |
SSS Contribution Calculator 2026
Use the interactive calculator below to determine your exact SSS contribution based on your monthly salary and member category. The calculator automatically applies the correct MSC bracket and 15% rate.
Calculate Your SSS Contribution
if (!salary || salary <= 0 || salary < 1000) { resultDiv.style.display = 'none'; return; } // Determine MSC bracket var msc; if (salary <= 5000) msc = 5000; else if (salary <= 5250) msc = 5000; else if (salary <= 5500) msc = 5500; else if (salary <= 5750) msc = 5750; else if (salary <= 6000) msc = 6000; else if (salary <= 6500) msc = 6500; else if (salary <= 7000) msc = 7000; else if (salary <= 7500) msc = 7500; else if (salary <= 8000) msc = 8000; else if (salary <= 8500) msc = 8500; else if (salary <= 9000) msc = 9000; else if (salary <= 9500) msc = 9500; else if (salary <= 10000) msc = 10000; else if (salary <= 11000) msc = 11000; else if (salary <= 12000) msc = 12000; else if (salary <= 13000) msc = 13000; else if (salary <= 14000) msc = 14000; else if (salary <= 15000) msc = 15000; else if (salary <= 16000) msc = 16000; else if (salary <= 17000) msc = 17000; else if (salary <= 18000) msc = 18000; else if (salary <= 19000) msc = 19000; else if (salary <= 20000) msc = 20000; else if (salary <= 21000) msc = 21000; else if (salary <= 22000) msc = 22000; else if (salary <= 23000) msc = 23000; else if (salary <= 24000) msc = 24000; else if (salary <= 25000) msc = 25000; else if (salary <= 26000) msc = 26000; else if (salary <= 27000) msc = 27000; else if (salary <= 28000) msc = 28000; else if (salary <= 29000) msc = 29000; else msc = 35000; var totalContribution = msc * 0.15; var breakdown = ''; if (type === 'employed') { var employer = msc * 0.10; var employee = msc * 0.05; breakdown = 'Employer pays ₱' + employer.toFixed(2) + ' (10%) | Employee pays ₱' + employee.toFixed(2) + ' (5%)'; } else { breakdown = 'You shoulder the full 15% as a ' + type.replace('-', ' ') + ' member'; } document.getElementById('sss-calc-total').textContent = '₱' + totalContribution.toFixed(2); document.getElementById('sss-calc-breakdown').textContent = 'MSC: ₱' + msc.toLocaleString() + ' | ' + breakdown; resultDiv.style.display = 'block'; } document.getElementById('sss-monthly-salary').addEventListener('input', sssComputeContribution); document.getElementById('sss-member-type').addEventListener('change', sssComputeContribution);
Employed Members: Contribution Breakdown
For employed members, the 15% contribution rate is split between the employee and employer:
- Employer pays: 10% of the Monthly Salary Credit
- Employee pays: 5% of the Monthly Salary Credit
- Total contribution: 15% (employer + employee combined)
The employer is responsible for deducting the employee share from your salary and remitting the combined amount to SSS. You don't need to manually compute or pay — your HR department handles this automatically.
Example calculation for an employed member:
If your monthly salary is ₱25,000:
- MSC = ₱25,000
- Total contribution = ₱25,000 × 15% = ₱3,750
- Employer share = ₱25,000 × 10% = ₱2,500
- Employee share = ₱25,000 × 5% = ₱1,250
Self-Employed & Voluntary Members: Full 15%
For self-employed and voluntary members, you shoulder the full 15% contribution rate on your chosen Monthly Salary Credit. This means you pay the combined employer and employee share yourself.
You can choose your MSC bracket based on your declared monthly income, from ₱5,000 up to ₱35,000. Higher MSC means higher contributions but also higher potential benefits (sickness, maternity, retirement, etc.).
Recommended MSC for self-employed and voluntary members
Choose an MSC that you can sustainably pay every month. Even if your income fluctuates, you must pay based on your declared MSC. You can change your MSC once per year during the designated adjustment period.
OFW Members: SSS Contribution Table 2026
Overseas Filipino Workers (OFWs) follow the same 15% contribution rate and MSC brackets as other member categories. However, OFWs have the option to pay contributions on a monthly or quarterly basis, depending on their contract and preference.
The SSS contribution table 2026 voluntary rates for OFWs are identical to the voluntary member table — you choose your MSC and pay the full 15%.
OFW contribution payment options
- Monthly: Pay every month through remittance partners or online platforms.
- Quarterly: Pay three months' worth of contributions in a single payment.
- Annual: Some OFWs opt to pay for the entire year in advance.
RA 11199: Legal Basis for the 15% Rate
Republic Act No. 11199, also known as the Social Security Act of 2018, provides the legal framework for the current contribution rate. The law scheduled gradual increases in the contribution rate from 11% (pre-2019) to 15% by 2025.
The contribution rate timeline under RA 11199:
| Year | Contribution Rate | Employee Share | Employer Share |
|---|---|---|---|
| 2019 | 12% | 4% | 8% |
| 2021 | 13% | 4.5% | 8.5% |
| 2023 | 14% | 4.5% | 9.5% |
| 2025 onward | 15% | 5% | 10% |
The 2026 rate remains at 15% as established in 2025. No further increases are scheduled under the current law.
How to Pay SSS Contributions
Payment methods vary depending on your member category:
For employed members
Your employer automatically deducts and remits contributions. Verify through your payslip or the My.SSS portal.
For self-employed, voluntary, and OFW members
- 1
Generate a Payment Reference Number (PRN) through the SSS website or the My.SSS mobile app. - 2
Choose your payment method: Bank over-the-counter, online banking, mobile wallets (GCash, Maya), or authorised payment centres like Bayad Center. - 3
Pay within the validity period of the PRN (typically 15 days). - 4
Keep your proof of payment for your records and for future verification.
National ID for SSS Registration
The Philippine National ID is required for SSS registration as the primary proof of identity for all new members. Whether you're registering as an employed, self-employed, voluntary, or OFW member, your PhilID serves as the foundational identification document.
When you register for SSS, you'll need to present your National ID at an SSS branch or upload a copy through the online registration system. The National ID helps SSS verify your identity against the PhilSys registry, reducing the need for multiple identification documents.
For complete details on using your National ID for SSS transactions, visit our
National ID for SSS Philippines guide.
The connection between your National ID and SSS contributions
Your PhilSys Number (PSN) is linked to your SSS membership record. This integration ensures that your contributions are accurately attributed to your identity, preventing duplicate records and ensuring you receive the correct benefits when you claim them.
